Wednesday, April 25, 2012

AP Commercial Tax VAT e-returns





> Open AP commercial tax dept Website https://www.apct.gov.in/
> Click on "eReturns


> Enter your TIN number and PW
(If you dnot have PW contract your CTO Circle office)
(Andhrapradesh TIN No Starts With 37)


 > Select  e-returns Tab, then click on "VAT  Return "
    (First You must submit "VAT Returns" then only you can submit "CST Returns")



> Select Return Month. (Here you can see total list of Pending e-Returns Months)
> If you have made No Purchases and No Sales, select the box. then select the Accept
   button then click on "submit Return"  


INPUT
> If you have any Input tax credit from the previous moth, you can see that amount here.
> Enter "Exempt or non-creditable Purchases"  Eg: Against 'H' Form Purchases etc. 
> Enter 4%, 5%, 14.5%, 1% Purchases and Special Rate Purchases.

Note: VAT Claimed amount and  "Total Amount of Input Tax" will be come automatically 



OUTPUT

> Enter Exempt Sales total value. Eg: Against 'H' Form Sales etc.
> Enter total International direct export sales Value.
> Enter total CST sales Value. (out of state total sale value)
> Enter 4%, 5%, 14.5%, 1% and special rate purchases Value.

Note: ITC Claimed value and Total Input Tax value will come automatically.



 ADJUSTMENTS/FORWARD

Sl.No: 5: If you have pay any tax, that amount will be display here automatically.
Sl.No: 6: If you want Refund the amount, you can enter the amount enter. (not recommended) - This option is enable, if you have any Input Tax credit.

Sl.No: 7: Here you can credit carried forward amount. 

Sl.No: 7a: If you want adjust Input tax credit to the CST Returns, enter the value here. 
This option is enable, if you have any available Input Tax credit.
Sl.No: 7b: Here you can see the Net credit forward amount to the next month.

> Select "Accept" button, then click on "submit".
> Select Manual Payment option. Submit you cheque to your CTO office with in due date.



Important Points:
  • Enter only total excluding VAT amount of particular month.The VAT amount will come automatically.
  • You must show the total SALES for the particular month.But you can claim PURCHASES from last 6 months bills.
  • Prepare check after completed the e-returns. Because paper work final amount and e-reruns final amount will be different (Just Rs.1 to Rs.5)
  • You have only few minutes to submit the returns. The section is expired very short. So first prepare paper work then only submit e-returns.
  • If you have any Input Tax credit, first adjust the amount in CST Returns, remaining amount forward to the next month.
  • Submit returns before 20th. and pay the tax before 20th.
More Examples for eReturns visit the following links


AP VAT:E-Returns Eg: 1
AP VAT:E-Returns Eg: 2
AP VAT: E-Returns Eg: 3

Regards 
G.Srinivas
  


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